Civic Intelligence

American Legion Post 148

990 • Fiscal year 2018 • EIN 59-6200875

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 11, 2018

P O Box 507Riverview, FL 33568-0507

(813) 677-6529

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.00x

Higher debt load relative to revenue than 50% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Net Margin

38th percentile

-3.3%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Asset Growth

37th percentile

-3.1%

Faster asset growth than 37% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

36th percentile

-7.7%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$263,718

Down $8,462 (-3.1%) from 2017

Net Assets

Down

$263,662

Down $8,465 (-3.1%) from 2017

Liabilities

Up

$56

Up $3 (+5.7%) from 2017

Revenue

Down

$259,400

Down $21,609 (-7.7%) from 2017

Expenses

Down

$267,865

Down $1,824 (-0.7%) from 2017

Net Income

Down

-$8,465

Down $19,785 (-175%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2012: $156,953Liabilities 2012: $1,069Net Assets 2012: $155,8842012Assets 2013: $188,625Liabilities 2013: $1,312Net Assets 2013: $187,3132013Assets 2014: $242,537Liabilities 2014: $31,183Net Assets 2014: $211,3542014Assets 2015: $230,291Liabilities 2015: $8,677Net Assets 2015: $221,6142015Assets 2016: $252,521Liabilities 2016: $1,057Net Assets 2016: $251,4642016Assets 2017: $272,180Liabilities 2017: $53Net Assets 2017: $272,1272017Assets 2018: $263,718Liabilities 2018: $56Net Assets 2018: $263,6622018Assets 2019: $275,408Liabilities 2019: $41Net Assets 2019: $275,3672019Assets 2020: $281,172Liabilities 2020: $10,974Net Assets 2020: $270,1982020Assets 2021: $291,318Liabilities 2021: $44Net Assets 2021: $291,2742021Assets 2022: $255,004Liabilities 2022: $19Net Assets 2022: $254,9852022Assets 2023: $256,702Liabilities 2023: $7Net Assets 2023: $256,6952023Assets 2024: $252,617Liabilities 2024: $0Net Assets 2024: $252,6172024

Highlighted filing

2018

Assets$263,718
Liabilities$56
Net Assets$263,662

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2012: $181,9572012Expenses 2013: $168,9462013Revenue 2014: $247,489Expenses 2014: $239,913Net Income 2014: $7,5762014Revenue 2015: $254,972Expenses 2015: $244,712Net Income 2015: $10,2602015Revenue 2016: $283,083Expenses 2016: $253,233Net Income 2016: $29,8502016Revenue 2017: $281,009Expenses 2017: $269,689Net Income 2017: $11,3202017Revenue 2018: $259,400Expenses 2018: $267,865Net Income 2018: -$8,4652018Revenue 2019: $240,891Expenses 2019: $229,186Net Income 2019: $11,7052019Revenue 2020: $204,415Expenses 2020: $209,578Net Income 2020: -$5,1632020Revenue 2021: $235,241Expenses 2021: $214,165Net Income 2021: $21,0762021Revenue 2022: $239,302Expenses 2022: $275,591Net Income 2022: -$36,2892022Revenue 2023: $256,128Expenses 2023: $254,418Net Income 2023: $1,7102023Revenue 2024: $279,620Expenses 2024: $283,698Net Income 2024: -$4,0782024

Highlighted filing

2018

Revenue$259,400
Expenses$267,865
Net Income-$8,465
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 11, 2018
Return Version
2017v2.3
Gross Receipts
$354,739
Mission and Program Overview

Mission

Promote patriotism, honor the sacrifices of armed services veterans and provide fellowship for veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$272,127$263,662▼ $8,465
Land, Buildings, and Equipment, Net$158,240$150,659▼ $7,581
Cash and Non-Interest-Bearing Accounts$104,690$103,559▼ $1,131
Inventories for Sale or Use$9,250$9,500▲ $250
Total Assets$272,180$263,718▼ $8,462
Liabilities
Other Liabilities$53$56▲ $3
Total Liabilities$53$56▲ $3
Net Assets / Fund Balance
Total Net Assets Fund Balance$272,127$263,662▼ $8,465
Total Liabilities and Net Assets / Fund Balance$272,180$263,718▼ $8,462

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,398$161,585$228,983
Equipment$64,761-$64,761
Land$18,500-$18,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chuck FrietschDirector
Keith RegenhardDirector
Terry JohnsonDirector
William VandykeDirector
Richard Pflug1st Vice Co
Lynette Stokes2nd Vice COM
Roger DunnAdjutant
Lee HemmerichCommander
Bob BensonFinance Offi
Walt RaysickJudge Advoca
Mike MoffittService Offi
John EskridgeSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$2,840
Program Service Revenue
$109,289
Investment Income
$40
Other Revenue
$147,231
All Other Contributions
$2,840
Change in Net Assets
$-8,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,733
Grants and Similar Amounts Paid$5,132
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$103,448--$103,448
All Other Expenses$28,218$1,734-$29,952
Other Expenses$10,415--$10,415
Payments to Affiliates$9,913--$9,913
Depreciation Depletion$7,581--$7,581
Insurance$6,433--$6,433
Grants to Domestic Individuals$3,482--$3,482
Fees for Services Accounting-$3,300-$3,300
Grants to Domestic Orgs$1,650--$1,650
Office Expenses$1,594--$1,594
Total Functional Expenses$262,831$5,034$0$267,865
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$36,936
Fundraising Gross Income$4,879
Gaming Direct Expenses$4,196
Fundraising Direct Expenses$1,425
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$56
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The financial officer reviews and signs the 990

Form 990, Page 6, Part VI, Line 19

Governing documents available to public at main office by appointment.

Filing and Contact Details

Filer

Filer Name
American Legion Post 148
EIN
59-6200875
Phone
8136776529
Address
P O BOX 507, RIVERVIEW, FL 33568-0507

Signing Officer

Name
William Vandyke
Title
Director
Phone
8136776529
Signed
2018-10-11

Organization Details

Principal Officer
Lee Hemmerich
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
10

Preparer

Firm
Hamilton & Phillips LLC
Address
3447 BROOK CROSSING DR, BRANDON, FL 33511
Preparer
Laura Phillips CPA
Phone
8136897480
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Participation in convention activities to join with other posts in keeping patriotism strong.

Form 990, Part IX, Line 11G

Sons of american legion other expenses 38,431 0 0 0 0 0 american legion riders other expenses 29,178 0 0 0 0 0 cub scouts other expenses 35,839 0 0 total 103,448 0 0

Form 990, Part IX, Line 24E

Repairs & maintenance 8,085 0 0 brighthouse 4,685 0 0 supplies 3,837 0 0 gas 2,411 0 0 program expenses 2,157 0 0 trash 1,814 0 0 ground maintenance 1,120 0 0 newsletter expense 1,083 0 0 licenses & fees 0 1,061 0 plumbing 845 0 0 taxes 0 673 0 pest control 572 0 0 security 561 0 0 water/sewer 429 0 0 gifts/flowers 300 0 0 bank charges 180 0 0 dues & subscriptions 139 0 0 total 28,218 1,734 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTE PATRIOTISM IN THE COMMUNITY BY MEMBERSHIP PARTICIPATION IN MEMORIAL DAY, VETERANS' DAY, AND OTHER HOLIDAY PARADES.
IRS990/ProgSrvcAccomActy3Grp/Desc0MAIL NEWSLETTER TO KEEP MEMBERSHIP INFORMED AND ABREAST OF COMING ACTIVITIES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PARTICIPATION IN CONVENTION ACTIVITIES TO JOIN WITH OTHER POSTS IN KEEPING PATRIOTISM STRONG.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05365
IRS990/PYGrantsAndSimilarPaidAmt04535
IRS990/PYInvestmentIncomeAmt032
IRS990/PYOtherExpensesAmt0265154
IRS990/PYOtherRevenueAmt0151655
IRS990/PYProgramServiceRevenueAmt0123957
IRS990/PYRevenuesLessExpensesAmt011320
IRS990/PYTotalExpensesAmt0269689
IRS990/PYTotalRevenueAmt0281009
IRS990/ReconcilationRevenueExpnssAmt0-8465
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0272127
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0263662
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt064761
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064761
IRS990ScheduleD/LandGrp/BookValueAmt018500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067398
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0161585
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0228983
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0150659
IRS990ScheduleD/TotalLiabilityAmt056
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0THE PULL TAB MACHINE, OTHERWISE KNOWN AS 'INSTANT BINGO', FALLS
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt04196
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt036936
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt036936
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt032740
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt04196
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt04196
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BOB BENSON
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0POBOX 507
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RIVERVIEW
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0FL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd033569
IRS990ScheduleG/StatesWhereGamingConductedCd0FL
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARTICIPATION IN CONVENTION ACTIVITIES TO JOIN WITH OTHER POSTS IN KEEPING PATRIOTISM STRONG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL OFFICER REVIEWS AND SIGNS THE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AVAILABLE TO PUBLIC AT MAIN OFFICE BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SONS OF AMERICAN LEGION OTHER EXPENSES 38,431 0 0 0 0 0 AMERICAN LEGION RIDERS OTHER EXPENSES 29,178 0 0 0 0 0 CUB SCOUTS OTHER EXPENSES 35,839 0 0 TOTAL 103,448 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIRS & MAINTENANCE 8,085 0 0 BRIGHTHOUSE 4,685 0 0 SUPPLIES 3,837 0 0 GAS 2,411 0 0 PROGRAM EXPENSES 2,157 0 0 TRASH 1,814 0 0 GROUND MAINTENANCE 1,120 0 0 NEWSLETTER EXPENSE 1,083 0 0 LICENSES & FEES 0 1,061 0 PLUMBING 845 0 0 TAXES 0 673 0 PEST CONTROL 572 0 0 SECURITY 561 0 0 WATER/SEWER 429 0 0 GIFTS/FLOWERS 300 0 0 BANK CHARGES 180 0 0 DUES & SUBSCRIPTIONS 139 0 0 TOTAL 28,218 1,734 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0272180
IRS990/TotalAssetsEOYAmt0263718
IRS990/TotalAssetsGrp/BOYAmt0272180
IRS990/TotalAssetsGrp/EOYAmt0263718
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02840
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05034
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0262831
IRS990/TotalFunctionalExpensesGrp/TotalAmt0267865
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053
IRS990/TotalLiabilitiesEOYAmt056
IRS990/TotalLiabilitiesGrp/BOYAmt053
IRS990/TotalLiabilitiesGrp/EOYAmt056
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0272127
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0263662
IRS990/TotalProgramServiceRevenueAmt0109289
IRS990/TotalRevenueGrp/ExclusionAmt040489
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0215511
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259400
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0272180
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0263718
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 507
IRS990/USAddress/CityNm0RIVERVIEW
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033568
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.AMERICANLEGIONALAFIAPOST148.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM VANDYKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08136776529
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 148
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0596200875
ReturnHeader/Filer/PhoneNum08136776529
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 507
ReturnHeader/Filer/USAddress/CityNm0RIVERVIEW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0335680507
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F8E8C302B45B67843F13B8EA9C208F1DCF85C19A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0928666E08B3313B3039F72C5F272C5EBEECF0D6E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-10-24
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:18:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592479783

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.00$2.53$2.80$2.84$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.00$2.57$2.56$2.54$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.00$2.55$2.39$2.76$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.00$2.91$2.35$2.14$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.11$2.70$2.04$2.10$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.00$2.75$2.41$2.29$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.64$2.59$2.68$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.00$2.72$2.81$2.70$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.01$2.51$2.83$2.53$0.30
2015Detailed filing. Detailed filing data is available for this year.$2.30$0.09$2.22$2.55$2.45$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.43$0.31$2.11$2.47$2.40$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.01$1.87$1.69
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.01$1.56$1.82
Peer Organizations

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